U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc. / Part III—Rules Relating to Minimum Funding…Title 26SubpartSubpart A—Minimum Funding Standards for Pension PlansContents§ 430. Minimum funding standards for single-employer defined benefit pension plans§ 431. Minimum funding standards for multiemployer plans§ 432. Additional funding rules for multiemployer plans in endangered status or critical status§ 433. Minimum funding standards for CSEC plans
